Emilio Emnace v CA, Estate of Vicente Tabanao, Sherwin, Vicente William, Janette, Vicenta, Rosela,

Vincent Tabanao (2001, Ynares-Santiago)

- Partnership among Emnace, Vicente Tabanao, Jacinto Divinagracia

- Divinagracia withdew from partnership
- Decision to dissolve and distribute properties among them: five boats, six vehicles, 2 parcels,
Negros Occidental, cash deposits in BPI, Prudential Bank
- Emnace did not submit asset and liabilities statements, did not render acctg of finances
o During existence of partnership
o After Tabanao’s death in 1994
- Emnace did not turn over Tabanao’s share (1/3) to heirs = 10M despite formal demand
- TC: heirs v Emnace: accounting, payment of shares, division of assets, damages
o Emnace: MTD: improper venue, lack of jurisdiction, capacity to sue
 Denied. Venue proper; action directed against person on basis of personal
liability despite involving realties. Non-payment of docket fee OK since
action was for the rendering of accounting, cannot ascertain value. Heirs
with right to sue in own names || 777, CC
o Amended complaint: Emnace to sell assets and deliver to piffs share in proceeds
 Emnace: manifestation, MTD + prescription
 Denied
- CA: certiorari
o Dismissed
- SC:
o Heirs: asking for accounting but really praying for share in assets; until accounting
done, value for docket fees cannot be ascertained
o Heirs should have filed docket fees
 Action not really beyond pecuniary estimation; case a simple collection case
 Value already estimated by heirs themselves